Miscellaneous 2000

Tax cases: Australasian Feed Pty Ltd and Deputy Commissioner of Taxation 1999 AATA 980 (20 December 1999): win for taxpayer on carry forward of losses

Source: Taxation In Australia Journal Article

Published Date: 1 Apr 2000

This article discusses the case of a taxpayer who was successful before the AAT, in claiming losses carried forward in excess of $1.4 million from earlier income years. The Commissioner disallowed these losses on the basis that the taxpayer failed to satisfy requirements in s 80E. The Commissioner, however, has indicated that he will appeal against the decision in the Federal Court.

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Miscellaneous 2000

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